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A taxpayer asks whether a change in economic activity (from hospitality to jewelry) breaks the exemption for the unemployment benefit received as a lump sum. The DGT responds that the exemption is maintained as long as there is no interruption in the conduct of an economic activity.
Question posed: Application of the exemption to the unemployment benefit received as a lump sum.
Article 7.n) of Law 35/2006 requires self-employed workers to maintain an activity for five years, but does not require the activity carried out to be the same. Therefore, if the taxpayer carries out an economic activity without interruption during the prescribed period, the exemption is not lost. In the specific case, the exemption would not be lost provided there is no interruption in the conduct of the economic activity.
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